CH64540 - Penalties for Failure to File on Time: Appeals against a penalty: Who is entitled to appeal
General rules
In normal circumstances the penalty is assessed on a person and any appeal and review rights are restricted to that person.
Appeals may be made and reviews requested by agents on behalf of their clients.
Partnerships
For IT or CGT, where the representative partner, or the successor of the representative partner, fails to file a partnership return by the filing date then the penalty in respect of the failure is payable by every partner.
The ‘representative partner’ is the person responsible for delivering the partnership return.
An appeal against the imposition of the penalty or the amount of the penalty may only be brought by
- the representative partner, or
- a successor of the representative partner.
Where one partner appeals against the imposition or amount of the penalty, the appeal is taken to cover all other partners appeals in respect of that failure.